Longboat Key Town Code, Chapter 111, reflects the Local Business Tax Receipt (BTR) requirements for businesses operating within the corporate boundaries of the Town of Longboat Key. Any person holding himself out to the public, at a given location, by sign, internet site, registrations with the Department of Corporations, State of Florida, printed matter, classified section, telephone directory, city directory, or otherwise as being engaged in business, or as offering services or real property to the public, regardless of whether such person actually transacts any business, or practices a profession, shall be considered as engaging in business and shall be required to obtain a BTR.

The Application Process

Every person required to procure a BTR shall submit an application to the Town. The application shall:

(1) be a written statement upon forms provided by the Town; such forms shall include an affidavit to be sworn to by the applicant; (2) require the disclosure of all information necessary for compliance with the application form; (3) be accompanied by the full amount of fee chargeable for such BTR, if the applicant starts his business on or after the first day of October of the year of application and prior to the first day of April of the next succeeding year. If the applicant starts his business on or after the first day of April of the fiscal year, the applicant shall be required to pay one-half of the annual fee and shall receive a BTR for the balance of the taxable year.

Satisfying Requirements Prior to Issuance

Businesses are required to submit the appropriate documentation with the initial application, when licenses expire, or when amendments to documents occur. These items must be provided prior to issuance of a BTR. A list of necessary documents is provided below; however, certain business activities may identify that additional documentation is required.

Under Florida law, e-mail addresses are public records. If you do not want your e-mail address released in response to a public-records request, do not send electronic mail to this entity. Instead, contact this office by phone or in writing.